双重制度压力对企业社会责任报告披露的影响：迎合还是防御

当代财经 ›› 2022, Vol. 0 ›› Issue (2): 79-90.

双重制度压力对企业社会责任报告披露的影响：迎合还是防御

赵小玥¹, 贾明¹, 张喆²

1.西北工业大学管理学院,陕西西安 710129;
2.西安交通大学管理学院,陕西西安 710049

收稿日期:2021-04-22 修回日期:2021-09-18 出版日期:2022-02-15 发布日期:2022-02-22
通讯作者: 贾明,西北工业大学教授,博士,主要从事企业社会责任研究,联系方式jiaming@nwpu.edu.cn
作者简介:赵小玥,西北工业大学博士研究生,主要从事企业环境责任研究;张喆,西安交通大学教授,博士,主要从事企业社会责任与人力资源管理研究。
基金资助:
国家自然科学基金重点项目“‘一带一路'沿线中国企业海外社会责任决策机制、行为与国际影响研究”（71932007）; 西北工业大学博士论文创新基金项目“企业环境政策执行偏差的成因及治理研究”（CX202056）

The Influence of Dual Institutional Pressure on CSR Report Disclosure: Catering or Defending

ZHAO Xiao-yue¹, JIA Ming¹, ZHANG Zhe²

1. Northwestern Polytechnical University, Xi'an 710129;
2. Xi'an Jiaotong University, Xi'an 710049, China

Received:2021-04-22 Revised:2021-09-18 Online:2022-02-15 Published:2022-02-22

摘要/Abstract

摘要： 现有研究关注多维利益相关者间诉求冲突对企业发布社会责任报告（简称“CSR报告”）的影响,但针对同一利益相关者内部的诉求冲突如何影响社会责任报告发布的内在机制的关注较少。结合资源依赖理论,提出当企业面临来自同一级政府内部不同部门提出的相互冲突的诉求时,企业会通过选择CSR报告中不同部分的内容呈现形式,即通过实质性或象征性地披露具体的社会责任活动以应对上述压力。研究结果表明,随着财政压力的增大以及与当财政压力大于环保压力时,企业会对CSR报告经营部分进行实质性披露;而随着环保压力的增大以及与当环保压力大于财政压力时,企业会对CSR报告环境部分进行象征性披露。基于2013—2017年中国上市公司的数据的实证研究支持了上述假设。本文剖析了来自同一级别相互冲突的政府压力对企业战略性政治行为的影响,丰富了制度复杂性和企业政治行为的相关研究。

关键词: 资源依赖理论, 财政压力, 环保压力, 企业社会责任报告

Abstract: The existing researches focus more on the impact of conflicts among multi-dimensional stakeholders on CSR report, less on how conflicts from the inside of the same stakeholder affecting the internal mechanism of the release of CSR report. Combining the resource dependence theory, this paper puts forward that when enterprises are faced with conflicting demands from different departments within the same level of government, they will respond to the above-mentioned pressure by choosing different forms of contents in CSR reports, namely, to disclose the specific social responsibility activities substantively or symbolically. The results indicate that with the increase of financial pressure, or when the financial pressure is greater than the environmental protection pressure, enterprises will make substantial disclosure on the operation part of CSR report. As the environmental protection pressure increases or the environmental protection pressure is greater than the financial pressure, enterprises will make symbolic disclosure on the environmental part of CSR report. The above hypothesis is supported by the empirical studies based on the data of China's listed companies from 2013 to 2017. This paper conducts an analysis of the impact of conflicting government pressure from the same level on the corporate strategic and political behaviors, which has enriched the relative researches on institutional complexity and corporate political actions.

Key words: resource dependence theory, financial pressure, environmental protection pressure, CSR report

中图分类号:

F270.7

赵小玥, 贾明, 张喆. 双重制度压力对企业社会责任报告披露的影响：迎合还是防御[J]. 当代财经, 2022, 0(2): 79-90.

ZHAO Xiao-yue, JIA Ming, ZHANG Zhe. The Influence of Dual Institutional Pressure on CSR Report Disclosure: Catering or Defending[J]. Contemporary Finance & Economics, 2022, 0(2): 79-90.

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